,-, ~ 4tJ~ll'OR OI~JIJN 15 AHII:09 IBERIA INDUSTRIAL DEVELO PM ENT FO UNDATIO N FINANCIAL REPO RT DECEM BER 31,2003
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1 [F:& RECEIVErJ,-, ~ 4tJ~ll'OR OI~JIJN 15 AHII:09 IBERIA INDUSTRIAL DEVELO PM ENT FO UNDATIO N FINANCIAL REPO RT DECEM BER 31,2003
2 IBER IA INDUSTRIAL DEVELOPMENT FOUNDATION CONTENTS Page INDEPENDENT AUDITORS ' REPORT ON THE FINANCIAL STATEMENTS l and 2 FINANC IAL STATEMENTS Statements of Financial Position Statement of Activities Statements of Cash Flows NOTES TO F INANC IAL STATEMENTS 4 an d 5 6 an d COM PLIANCE INFORMATION INDEPENDENT AUDITORS ' REPORT ON COMPL IAN CE AND ON INTERNAL CONTROL OVER FINANCIAL REPORTING BASED ON AN AUDIT OF FINAN CIAL STATEMENTS PERFORMED IN ACCORDANCE W ITH SCHEDULE OF FINDINGS AND QUESTIONED COSTS SCHEDULE OF PRIOR YEAR FINDINGS 13 an d SUPPLEMENTARY INFORMATION Statement of Activities - Budget and Actual 18 - i-
3 B R O U SSA R D,P O C H E ',LEW IS & B R EA U X,L L P. C E n f PF ie-6 -P U B LI=8 X~ W,M ain St. EO.Box 9631 N~ lberla,louisi~ a phone:(337) fox:(337)364-66(74 Other O~0% es: Lafayette,LA (337) O ein tt~as,la (3~7) Abbevile LA 337) Crowle,LA (337)7~-0650 Church point LA (337)684-2~55 Eugene C.Gilder,CPA* Donald W.K esey,cpa* HerbertLealoine n,cpa* Frank A.Stag,o,CPA* ScottJ.Sroussard~CPA* L.CharlesAbshire,CPA* Kenneth R.Dugas,CPA* P.John SlanchetIlI,CPA* Stephen 1,.Lam bo~ y,cpa* Craig C.Sabiueaux,CPA* Peter C.Borrello,CPA* GeorgeJ.Trappey 1H,CPA* Gregory B.M ilton,cpa* S.ScottSo~lena,CP,4" Patrick D.M ccarthy,cpa* M artha B,W yatt+cpa* TroyJ.Brea.x,CPA* Fayetta T.Dupr6,CPA* M ary A.Castille.CPA~ JoeyL.Breaux,CPA* TerrelE Dresse],CPA* INDEPENDENT AUDITORS ' REPORT ON THE F INANCIAL STATEMENT S TO the Board of Directors of Iberia Industrial Development Foundation New Iberia, Louisiana We have audited the accompanying statements of financial position of Iberia Industrial Development Foundation (a Louisiana nonprofit corporation) as of December 31, 2003 and 2002, and the related statements of activities and cash flows for the years then ended. These financial statements are the responsibility of the Foundation 's management. Our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditina Standard, issued by the Comptroller General of the United States. Those standards require that we plan a~d perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. A n audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. R etired; SidneyL,Brouasard,CPA*1980 In our opinion, the financial statements referred to above present LeonK,Poch4,CPA 1984 fairly, in all material respects, the financial position of Iberia Jamcs}l.Breaux,CPA 1987 Industrial Development Foundation as of Decemb er 31, 2003 and 2002, and ErmaR.Wahon,CPA 1988 the changes in its net assets and its cash flows for the years then ended GenrgeA.Lewis,CPA*t99Z in conformity with accounting principles generally accepted in the United Geraldine~.%Vimherly,CFA~1995 States of America. Ro~neV L.Savoy,CPA* 'L996 LarryG.B~oussard,CPA *1997 LawrenceA.Cramer,CPA*I999 M ichaelp.crochet,cpa*1999 R~lph Friend,CFA 2002 )lember,of A.,~.~.,I.,.at.t~ of Cert~ ed PublicAccoa,tta,tts Society of Loui~iata Csrt~ e.t ~ 1- *.%.P~,fe~io.alAc,'nulitbl~ Corlm ration.
4 In accordance with Government Auditinu Standard~, we have also issued our report dated April 23, 2004 on our consideration of Iberia Industrial Development Foundation's internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts and grants. That report is an integral part of an audit performed in accordance with Gove~ ent Auditinu Standards and should be read in conjunction with this report in considering the results of our audit. Our audit was conducted for the purpose of forming an opinion on the basic financial statements taken as a whole. The Statement of Activities - Budget and Actual is presented for purposes of additional analysis and is not a required part of the basic financial statements. Such information has not been subjected to the auditing procedures app lied in the audit of the basic financial statements, and, accordingly, we express no opinion on it. New Iberia, Louisiana April 23, 2004 f - 2-
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6 IBERIA INDUSTRIAL DEVELOPMENT FOUNDATION STATEMENTS OF FINANCIAL POSITION December 31, 2003 and 2002 ASSETS CURR ENT A SSETS Cash and cash equivalents Certificates of deposit ACCounts receivable Prepaid expenses Total current assets FIXED ASSETS Land Building Building improvements Equipment Less accumulated depreciation $ 71,770 21, $ 94.74~ $ II,000 71,530 24,033 45,547 ~56.222) $ 78,019 21, $ $ ii,000 71,530 24,033 43,372 (48.435) $ 95,888 $ 101,502 OTHER ASSETS Investments Total assets $ I00 $ $ i00 See Notes to Financial Statements. - 4-
7 LIABILIT IES AND NET A SSETS LIABILITIES Current maturities of long-term debt Accounts payable Accrued payroll taxes Accrued compensated absences Rental deposits Deferred revenue Total current liabilities LONG-TERM DEBT, less current maturities Total liabilities $ 2, O0 2,000 $ 6, $ 44,051 $ 2,711 5,000 1,406 1, $ 13, $ 54,602 NET A SSETS Unrestricted Total liabilities and net assets
8 IBERIA INDUSTRIAL DEVELOPMENT FOUNDATION STATEMENT OF ACTIVIT IES Year Ended December 31, 2003 REVENUES AND OTHER SUPPORT : Hotel/motel tax revenue Contributions Memb ership revenue Interest revenue Program revenue Rent revenue Total revenues and other support EXPEN SES : Program services - Business development EIB Job development Special projects Total program services Support services - General and adm inistration: Advertising Automobile Depreciation Dues and subscriptions Insurance Interest Miscellaneous office Professional fees Repairs and maintenance Salaries, benefits and taxes Taxes and licenses Telephone utilities Total support services Total expenses Change in net assets Net assets at beginning of year Net assets at end of year $ 120,662 20,000 25, ,250 S $ 12,437 5,000 3,197 5,750 S 26,384 4,481 $ $ 178,195 $ (1,033) See Notes to Financial Statements. - 6-
9 IBERIA INDUSTRIAL DEVELOPMENT FOUNDATION STATEMENT OF ACTIVITIES Year Ended December 31, 2002 REV ENUES AND OTHER SUPPORT : Hotel/motel tax revenue Contributions Membership revenue Grant revenue Interest revenue Program revenue Rent revenue Miscellaneous Net assets released from restrictions: Satisfaction of purpose restrictions Total revenues and other support Temporarily Unrestricte4 Restricted Total 122,513 25,000 29,275 2,720 1,052 7,121 8, $ (904} t897} S EXPENSES : Program services - Business development Job development Scholarships Special projects Total program services 12,000 $ 4, $ $ -0-12,000 4, S Support services - General and adm inistration : Advertising Automobile Depreciation Dues and subscriptions Insurance Interest Office Professional fees Repairs and maintenance Salaries, benefits and taxes Taxes and licenses Telephone Travel and conventions Utilities Total support services Total expenses 3,849 4,800 8,685 2,540 2,929 3,487 7,693 3, , ,895 2, $ $ ,874 S S Change in net assets Net assets at beginning of year 24,948 (897) $ 24, ,662 Net assets at end of year See Notes to Financial Statements - 7-
10 IBERIA INDUSTRIAL DEVELOPMENT FOUNDATION STATEMENTS OF Years Ended December CASH FLOWS 31, 2003 and 2002 CASH FLOWS FROM OPERATING ACTIVITIES Change in net assets Adjustments to reconcile change in net assets to net cash provided by operating activities: Depreciation Changes in assets and liabilities - (Increase) decrease in assets: Accounts receivable Accrued interest receivable Prepaid expenses Increase (decrease) in liabilities: Accounts payable Accrued payroll taxes Accrued compensated absences Rental deposits Deferred revenue 2003 $ (1,033) 2002 $ 24,051 7,789 8, (13) , (261) (5,925) = 2,o0~ Net cash provided by (used in) operating activities ~ - - i~ ) $ 30,229 CASH FLOWS FROM INVESTING ACTIVITIES Purchase of certificates of deposit Purchases of equipment $ (531) ~ ) $ (665) (7,287) Net cash used in investing activities $ (2. 706) $ (7,952) CASH FLOWS FROM FINANCING ACTIVITIES Payments from Scholarship Fund, net of interest Principal payments on long-term debt Net cash used in financing activities Net increase (decrease) in cash and cash equivalents Cash and cash equivalents, beginning of year Cash and cash equivalents, end of year SUPPLEMENTAL DISCLOSURES OF CA SH FLOW INFORMA TION : Cash payments for interest SIGNIFICANT NONCASN FINANCING AND INVESTING TRANSACT IONS : Existing note payable refinanced $ (2,717) [ (2,717) $ (6,249) 78,019 i 71,770 $ 897 (2-5~ ) $ (1,608) $ 20, ~9 78,o19 See Notes to Financial Statements. - 8-
11 IBERIA INDUSTRIAL DEVELOPMENT FOUNDAT ION NOTES TO FINANC IAL STATEMENTS Note i. Nature of Business and Significant Accounting Policies Nature of business: Iberia Industrial Development organized under the laws of promoting industrial and economic development for the Parish Foundation (IDF) is a nonprofit the State of Louisiana for the corporation purpose of of Iberia. Significant accounting policies: Cash and cash equivalents For purposes of the statement of cash flows, the Foundation considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. Allow ance for doubtful accounts: IDF considers accounts receivable to be fully collectible; accordingly, no allowance for doubtful accounts is required. Fixed assets : Expenses for the acquisition of fixed assets are capitalized at cost. Similarly, the fair value of donated fixed assets is capitalized. Depreciation is provided over the estimated useful lives of the assets using the straight-line method. The estimated useful lives are as follows: Building and improvements 25 years Furniture and equipment 5 - i0 years Maintenance and repairs are expensed as incurred. Expenses which significantly increase asset values or extend useful lives are capitalized. Support and expense s : All contributions are considered to be available for unrestricted use unless specifically restricted by the donor. Amounts received that are restricted by the donor for specific purposes are reported as temporarily restricted support that increases that net asset class. When a donor restriction expires, that is, when a stipulated time restriction ends or purpose restriction is accomplished, temporarily restricted net assets are reclassified to unrestricted net assets in the statement of activities as net assets released from restrictions. Expenses are recorded when incurred in accordance with the accrual basis of accounting. - 9-
12 Hotel/motel tax revenue: NOTES TO FINANCIAL STATEMENTS Ordinance of Iberia Parish Council, passed September 9, 1987, called for the imposition of a 2% hotel/motel tax in Iberia Parish for the benefit of IDF. Under an agreement with the same, Iberia Parish Government acts as collecting agent for the tax withholding a 2% fee for administrative purposes. Contributions: Included in support is contributions from local governmental bodies as follows : 2003 $ 5,000 5,000 City of New Iberia Iberia Parish Government Iberia Parish School Board Port of Iberia Memb ership dues: I0.000 S Q2 $ 5,000 5,000 5,000 i0.000 Membership dues are recognized as revenues on the calendar year basis. Memb ership is completely voluntary and dues, currently $150 annually, are decided by the member-elected board of directors. Advertising: Advertising costs are expensed as incurred. Total advertising expense was $4,184 and $3,849 for the years ended Decemb er 31, 2003 and 2002, respectively. Additionally, during the years ended December 31, 2003 and 2002, IDF recognized $2,050 and $2,850, respectively, of revenue and expense from advertising barter transactions. Federal income taxes : The Foundation is an exempt organization for federal income tax purposes under Section 501(c)(6) of the Internal Revenue Code. However, certain rental activities of the Foundation are not exempt from income tax as further discussed in Note 3. Comparative data : Certain amounts in the 2002 financial statements have been reclassified to the 2003 presentation. Such reclassifications had no material effect on net assets as previously reported. Use of estimates : The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. - I0-
13 NOTES TO FINANC IAL STATEMENTS Concentrations of credit risk: Financial instruments that potentially subject the Foundation to significant concentrations of credit risk consist primarily of cash and investments. The Foundation places its cash with high quality financial institutions. At Decereber 31, 2003 and 2002, these balances were covered by FDIC insurance. Temporary investments consist of high quality short term investments placed with reputable brokerage firm s. At December 31, 2003 and 2002, the uninsured amounts were $40,552 and $40,408, respectively. Note 2. Note Payable At December 31, 2003, the Foundation has a note payable to a bank totaling $40,839. The note is payable in monthly installments of $436 and is secured by a collateral mortgage note. Interest accrues at 4.875%. The note matures on Novemb er 3, M aturities are as follow s : Year Endina PrinciDal $ 2,929 3,838 3,638 3,820 4, Interest $ 2,300 1,391 1,591 1,409 1, Total $ 5,229 5,229 5,229 5,229 5, During the year ended DecembeL 31, 2003, the Foundation refinanced its note payable which provided for an interest rate reduction from 7.75% to 4.875%. Note 3. Income Taxes on Unrelated Business Income The Foundation has unrelated business income as a result of its rental of debt-financed property. However, after considering expenses directly connected with or allocable to the debt-financed property, the result is a net loss. Therefore, there is no provision for income taxes in the financial statements. Note 4. In-Kind Contributions The Foundation accepts in-kind contributions in exchange for membership dues. The fair value of contributions received in-kind am ounted to $3,250 and $4,100 for years ended December 31, 2003 and 2002, respectively. Expenses and related revenue have been recorded in the accompanying financial statements. Note 5. Concentration The Foundation's major source of revenue is the hotel/motel tax which accounts for approximately 68% and 62% of total revenues for the years ended December 31, 2003 and 2002, respectively. - ii-
14 NOTES TQ FINANCIAL STATEMENTS Note 6. Net Assets Released from Restrictions Net assets were released from donor restrictions by incurring expenses satisfying the restricted purpose Purpose restrictions accomplished : Scholarships awarded $ 868 Miscellaneous
15 B R O U SSA R D,P O C H E ~,~ S & B R E A U X,L.L.P. ~2-ER T IF IE D P U ~ L-'-i'-~--~ C C ()U N TA-'N-T-'S 146 W,M ain St. P,O,Box 963 [ New Iberia,Loahiana phe tw:(337) fax:(337) OtherOffices: Lafayette,LA (337) O elousas,la (3~7)94, Abbeville,LA (337) Crowle,LA (337)78Y Church Point LA (337)684.2]~55 Eugene C.Gilder,CPA* D onald W.Keley,CPA* H erberllem oine I1,CPA* Frank A.Stagno,CPA* ScottJ.Brou~ard,CPA* L.CharlemAbsldre,CPA* Kenneth R,Dugas,CPA* P.John BlancherIll,CPA* Stephen L.Lam bm my,cpa* Craig C.Babineaux,CPA* Peter C.Borrello,CPA* George J.Trappey I/L CPA* Gregory B.M ilton,cpa* S.ScottSoileau,CPA* Patrick D.McCarthy,CPA* M artha B.W yatt,cpa* Troy J,Breaux,CPA" Fayetta T.Dupr6~CPA* M ary A.Castille,CPA* JoeyL,Breaux,CPA* TerrelE Dreswel,CPA* R etlred: SidneyL,Broussard,CPA*1980 Leon K.Pochd,CI'A 1984 JamesH.Breaux,CPA 1987 Erma R.W alton,cpa 1988 GeorgeA.Lewb,CPA*1992 GeraldineJ.W imberly,cpa*1995 Rodney L.Savoy,CPA *1996 Larry G.Brotlssard,CPA *1997 LawrenceA~Cramer.CPA*1999 M ichaele Crochet,CPA *1999 Ralph Friend,CPA 2002 M.o,b.~ of A,.~,~cm,I,~a,,.t~ of C~ t~ d Pl,blicacco.,*=.t. ~Soclety of Louisia.a Ce~.d P~blle accom,to.,* INDEPENDENT AUDITORS ' REPORT ON COMPL IANCE AND ON INTERNAL CONTROL OVER FINANCIAL REPORTING BA SED ON AN AUDIT OF FINAN CIAL STATEMENTS PERFORMED IN ACCORDANCE W ITH GOVERNMENT AUDITING STANDARDS TO the Board of Directors of Iberia Industrial Development Foundation New Iberia, Louisiana We have audited the financial statements of Iberia Industrial Development Foundation (a Louisiana nonprofit corporation) as of and for the year ended December 31, 2003, and have issued our report thereon dated April 23, We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable Standards, to financial audits contained in Government Au issued by the Comptroller General of the United States AS part of obtaining reasonable assurance about whether Iberia Industrial Development Foundation 's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grants, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance that are required to be reported under Government Aud itina Standards. Internal Contro l Over w inancial Rennrt ~na In planning and performing our audit, we considered Iberia Industrial Development Foundation 's internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and not to provide assurance on the internal control over financial reporting. However, we noted a certain matter involving the internal con~rol over financial reporting and its operation that we consider to be a reportable condition. Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or operation of the internal control over financial reporting that, in our judgment, could adversely affect the Foundation 's ability to record, process, summarize and report financial data consistent with the assertions of management in the financial statements. The reportable condition is described in the accompanying schedule of findings and questioned costs as item 2003-I *A l~:ofe~io,m kceou]iting Corporation.
16 A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that misstatements in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. Our consideration of the internal control over financial reporting would not necessarily disclose all matters in the internal control that might be reportable conditions and, accordingly, would not necessarily disclose all reportable conditions that are also considered to be material weaknesses. However, we believe the reportable condition described above is a material weakness. This report is intended solely for the information and use of the Foundation 's board of directors and management and is not intended to be and should not be used by anyone other than these specified parties. New Iberia, Louisiana April 23, 2004 t_ L.L.~ - 14-
17 IBERIA INDUSTRIAL DEVELOPMENT FOUNDATION SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ended December 31, 2003 We have audited the financial statements of Iberia Industrial Development Foundation as of and for the year ended December 31, 2003, and have issued our report thereon dated April 23, We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditinu Standards, issued by the Comptroller General of the United States. Our audit of the financial statements as of Decemb er 31, 2003, resulted in an unqualified opinion. Section I - Summary of Auditors ' Reports A. Report on Internal Control and Compliance Material to the Financial Statements Internal Control Material Weaknesses X Yes No Reportable Conditions ~ Yes None reported Compliance Compliance Material to Financial Statements - Yes ~_ No Section II - Financial Statement Findings Segregation of Duties Finding: The Foundation does not have an adequate segregation of duties. A system of internal control procedures contemplates a segregation of duties so that no one individual handles a transaction from its inception to its completion, while we recognize that the Foundation may not be large enough to permit an adequate segregation of duties for an effective system of internal control procedures, it is important that you be aware of this condition. Recom endation: Keeping in mind the limited numb er of employees to which duties can be assigned, the Foundation should continue to monitor assignment of duties to assure as much segregation of duties and responsibility as possible. Section III - Federal Award Findings and Questioned Costs Not applicable
18 IBERIA INDUSTRIAL DEVELOPMENT FOUNDATION SCHEDULE OF PRIOR YEAR FINDINGS Year Ended December 31, 2003 Section I. Internal Control and Compliance Material to the Financial Statements Segregation of Duties Recommendation : Keeping in mind the limited number of employees to which duties can be assigned, the Foundation should continue to monitor assignment of duties to assure as much segregation of duties and responsibility as possible. Current status: This same finding is included in the current year 's schedule of findings and questioned costs as Finding No The Foundation has provided as much segregation as possible with the resources available. Section II. Internal Control and Compliance Material to Federal Awards Not applicable. Section III. Management Letter The prior year 's report did not contain a management letter
19 SUPPLEMENTARY INFORMATION - 17-
20 IBERIA INDUSTRIAL DEVELOPMENT FOUNDATION STATEMENT OF ACTIVITIES - BUDGET AND ACTUAL Year Ended December 31, 2003 Variance - Total Favorable Budget Actual (Unfavorable ) REVENUES AND OTHER SUPPORT : Hotel/motel tax revenue $ 100,000 $ 120,662 $ 20,662 Contributions 25,000 20,000 (5,000) Membership revenue 34,000 25,350 (8,650) Grant revenue 12,000 - (12,000) Interest revenue 1, (1,125) Program revenue 4, (3,775) Rent revenue 10, Total revenues and other support S 187,000 S 177.1~ $ (9.838) EXPENSES : Program services - Business development EIB Job development Special projects Total program services 24,000 5,000 5,800 $,000 $ 37,B00 12,437 5,000 3,197 5,750 $ 26,384 $ 11,563 2,603 (2.750) $ Support services - General and adm inistration : Advertising Automobile Depreciation Dues and subscriptions Insurance Interest Miscellaneous Office Professional fees Repairs and maintenance Salaries, benefits and taxes Taxes and licenses Telephone Travel and conventions Utilities Total support services Total expenses 5,000 4,800 7,200 1,975 3,230 3,285 8,150 4,500 2,400 94,850 i0 6,600 3,000 4,200 $ 187,000 4,184 4,800 7,789 2,916 3,230 3, ,102 3,819 7,627 97,363 i0 5, $ $ 178.I~ 816 (589) (941) 72 (15) 1, (5,227) (2,513) 1,338 3,000 (281) $ (2,611) $ Change in net assets Net assets at beginning of year Net assets at end of year (1,033) $ (1.033) 147,7!5 $ 146.6~Q - 18-
21 /berla Industrla/DevelopmentFoundation May 11, 2004 RECEIVED ~TIV P ~I OI~JUH 15 AHII;O9 Legislative Auditor State of Louisiana P. O. Box Baton Rouge, Louisiana Iberia Industrial Development Foundation respectfully submits the following corrective action plan for the year ended December 31, Name and address of independent public accounting firm : Broussard, Poche ', Lewis & Breaux, L.L.P. Certified Public Accountants P. O. Box 9631 New Iberia, Louisiana Audit period : January I, 2003 through Decemb er 31, 2003 The finding from the 2003 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Section I of the schedule, Summary of Auditor 's Reports, does not include findings and is not addressed. Section II - Financial Statement Findings Sincerely, Segregation of duties Recommendation: Keeping in mind the limited number of employees to which duties can be assigned, the Foundation should continue to monitor assignment of duties to assure as much segregation of duties and responsibility as possible. Action taken: Due to the small size of the adm inistrative staff, complete segregation of duties is not possible. However, Foundation officials w ill continue to monitor the situation. Iberia Industrial D~ v~lopment Foundation "i~ Micha l d nj n~ 101BurkeStreetNew Iberia,LA70560~(337) fax:(337) ~ dcjones@iberiaparishidf,org~wwwiberiaparishidforg
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